XML 102 R86.htm IDEA: XBRL DOCUMENT
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Significant accounting policies - Taxes payables (Details) - ARS ($) $ in Millions |  |  |  | 2 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
Jan. 01, 2024 | Jan. 01, 2018 | Nov. 14, 2017 | Dec. 31, 2017 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  | 34.30% | 34.30% | 34.50%
Argentina |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  | 35.00% | 35.00% | 35.00%
Average rates resulting from the turnover |  |  |  |  | 5.40% | 5.30% | 5.20%
Tax rate for SU fund |  |  |  |  | 1.00% |  |
Personal assets tax receivable reversed |  |  |  |  | $ 8 |  |
Personal assets tax liability reversed |  |  |  |  | $ 8 |  |
Effective tax rate applicable for individuals |  |  |  |  | 15.00% |  |
Presume income equivalent of transfer price for non-residents |  |  |  |  | 90.00% |  |
Effective internal tax rate, mobile telephone services |  |  |  |  | 4.16% |  |
Effective internal tax rate, sale of mobile phones and other wireless networks that will decrease gradually until its complete phase out as of January 1, 2024 | 11.73% |  | 20.48% |  |  |  |
Effective internal tax rate, goods manufacture in Tierra del Fuego |  |  |  | 0.00% |  |  |
Percentage of employers' contributions |  |  |  |  | 21.00% |  |
Argentina | Tax Year 2018 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 30.00% |  |  |  |  |
Effective internal tax rate, mobile telephone services |  | 5.26% |  |  |  |  |
Social security, non-taxable base |  | $ 2,400 |  |  |  |  |
Argentina | Tax Year 2019 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 30.00% |  |  |  |  |
Argentina | Tax Year 2020 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 25.00% |  |  |  |  |
Argentina | Changes in tax rates or tax laws enacted or announced |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Real estate (regarded as capital assets) revaluation tax percentage |  | 8.00% |  |  |  |  |
Real estate (regarded as inventories) revaluation tax percentage |  | 15.00% |  |  |  |  |
Shares, quotas and other participations in Argentine companies owned by resident individuals revaluation tax percentage |  | 5.00% |  |  |  |  |
All other assets (except inventories and cars, which may not be revaluated), revaluation tax percentage |  | 10.00% |  |  |  |  |
Argentina | Changes in tax rates or tax laws enacted or announced | Tax Year 2018 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 30.00% |  |  |  |  |
Withholding tax rate on dividends |  | 7.00% |  |  |  |  |
Equalization tax rate percentage, repealed |  | 35.00% |  |  |  |  |
Turnover Tax, communications rate |  | 5.00% |  |  |  |  |
Turnover Tax, mobile telephone rate |  | 7.00% |  |  |  |  |
Argentina | Changes in tax rates or tax laws enacted or announced | Tax Year 2018 | Maximum |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Annual reduction in tax on deposits to and withdrawals from bank accounts |  | (20.00%) |  |  |  |  |
Argentina | Changes in tax rates or tax laws enacted or announced | Tax Year 2019 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 30.00% |  |  |  |  |
Stamp Tax rate percentage |  | 0.75% |  |  |  |  |
Argentina | Changes in tax rates or tax laws enacted or announced | Tax Year 2020 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 25.00% |  |  |  |  |
Withholding tax rate on dividends |  | 13.00% |  |  |  |  |
Argentina | Changes in tax rates or tax laws enacted or announced | Tax Year 2022 |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Percentage of employers' contributions |  | 19.50% |  |  |  |  |
Social security, non-taxable base |  | $ 12,000 |  |  |  |  |
Turnover Tax, communications rate |  | 3.00% |  |  |  |  |
Turnover Tax, mobile telephone rate |  | 5.00% |  |  |  |  |
Paraguay |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  | 10.00% | 10.00% | 10.00%
Additional tax rate (as a percent) |  |  |  |  | 5.00% | 5.00% | 5.00%
Effective tax rate |  |  |  |  | 15.00% | 15.00% | 15.00%
United States of America |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  |  |  |  | 39.50% | 39.50% | 39.50%
Effective tax rate |  |  |  |  | 39.50% | 39.50% | 39.50%
United States of America | Changes in tax rates or tax laws enacted or announced |  |  |  |  |  |  |
Significant accounting policies |  |  |  |  |  |  |
Applicable tax rate |  | 21.00% |  |  |  |  |
Effective tax rate |  | 26.50% |  |  |  |  |

X
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